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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
SII requirement triggers submission of intracommunity operations summary
V2403-24
No VAT liability for advance payments in intracommunity deliveries or acquisitions
V0153-23
No devengo anticipado de IVA en operaciones intracomunitarias
V1535-22
Requirement to include passive shareholder shares in Form 303 and submit Form 349
V1153-22
No need to submit form 349 if goods from EU are sent to third countries
V3044-21
Obligation to submit recapitulative declaration for intracommunity operations
V1644-20
No obligation to register in ROI or submit forms 349 and 309 for tourist rentals
V2517-19
El régimen especial de agencias de viajes y la opción por el régimen general pueden eximir de la obligación de presentar la declaración recapitulativa
V2377-19
Imposibilidad de incluir operaciones en el modelo 349 por falta de NIF del destinatario
V2248-19
Los sujetos pasivos que realicen exclusivamente operaciones exentas no están obligados a presentar el modelo 303, pero sí el modelo 349 para operaciones intracomunitarias
V3025-18
Obligación de presentar la declaración recapitulativa de operaciones intracomunitarias (Modelo 349)
V3007-18
Localización de los servicios de dirección letrada en ejecuciones hipotecarias según la Ley del IVA
V5272-16
NIF required for non-resident entity and its permanent establishment if activities are distinct
V1361-16
Duty to declare in form 347 if operations with a French provider without VAT ID cannot be included in form 349
V0204-15
Service provider not established in Spain must issue invoice without VAT applying passive investment
V3114-14
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